Peretti v. State, Department of Revenue

¶ 1 The State of Montana, through the Department of Revenue (DOR), appeals from the District Court’s Order and Rationale dated June 29, 2015. We reverse.

¶2 We restate the issues on appeal as follows:

Issue one: Did the District Court err in reversing the order of the State Tax Appeal Board concerning the valuation of the property at issue?

Issue two: Did the District Court err in awarding administrative trial costs to the Taxpayers?

Issue three: Did the District Court err in ordering DOR to return all taxes paid under protest?

FACTUAL AND PROCEDURAL BACKGROUND

¶3 This is a dispute between property…